Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry
The problems of import substitution in the Russian
Federation in whole and in such industry as winemaking
and wine-growing in Krasnodar region are
considered in the article. There was analyzed the
designed in Krasnodar region plan of measures for
promotion of import substitution - road map. There
were presented the objectives and indicators in the
framework of the program «Development of winegrowing
and wine-making subsector» of the state
program of Krasnodar region «Development of
agriculture and regulation of agricultural product
markets, raw materials and food». There was presented
the legislative initiative on amendments into the
Federal law «On state regulation of production and
turnover of ethyl alcohol, alcoholic and alcoholcontaining
products and about restriction of
consumption (drinking) of alcoholic products». There
was substantiated the necessity of improvement of
excise taxation in the context of implementation of a
policy of efficient import substitution
The article deals with systemic aspects of business
innovation infrastructure. The substantiation of the
necessity of its formation and development as a system
with the required emergent effect is given. Projection
of system group regularities, such as interaction,
hierarchical ordering, feasibility, development,
entropy, on the processes of the innovative
infrastructure formation and development has been
studied
Sustainable development of rural territorial communities is the most important scientific and practical task of further development of economic activity and stability of agro-industrial complex. The effectiveness of the solution to this problem is largely determined by the optimal and rational use of IC manufacturing, financial and employment potential of rural areas. Currently, rural areas are the most important spatial and complex socio-ecological and economic education, which accounts for almost the entire volume of AIC gross output and the bulk of the working population of rural areas. However, rural areas are characterized by a high rate (an average of 1.3-1.7 times) as compared with urban areas. It is here, recorded a lower level of employment of labor and income of the working population, not fully resolved the individual socio-economic and demographic problems of rural development, not yet formed a stable agricultural management mechanism and non-productive areas. For this reason, markedly increased scientific interest in the research of theoretical, methodological and applied aspects of sustainable development of rural territorial communities. In the article the technique of an estimation of stability, development and sustainable development of rural municipal areas, applied aspects of further economic and social development and well-founded proposals to overcome the risks of instability and functioning of rural territorial formations
The authors of the article indicated the relevance of
the research, the essence of the subject and the
conditions for achieving stable existence of a market
economy. The theoretical issues of economic security
are considered. The threats associated with abuse of
authority by audit companies and private auditors are
described. The examples of fraudulent schemes in the
international practice of auditing activities as well as
criminal prosecution in the Russian Federation are
given. The article reveals regulations on quality
control audit of financial statements, both in the
world - MCA â„– 220 "Quality Control Audit of
Financial Statements", and in Russian - â„– 7 "Quality
Control for Audit assignments", approved by the
Government of the Russian Federation , September
23, 2002 N 696., as well as the Federal Law of
30.12.2008 N 307-FZ "On Auditing." The authors
revealed the content of the reporting of audit firms
and private auditors, they marked the distinctive
features of their structure and the procedure of the
preparation. The methods of improving control
measures for auditing and greater economic security
are specified, the priority factors that affect the life
conditions of the company and the ways to achieve
an efficient concept of economic security are shown
The authors of the article indicated the relevance of
their research, the essence of the topic and the
conditions for achieving stable existence of an
economic entity. The article is devoted to the changes
in the accounting order of cash transactions in the
Russian Federation which was introduced on June 1,
2014 in accordance with the CBR instruction â„– 3210-
U. It marked the reasons for the ongoing monitoring of
all changes in the legislation because of their significant
amount and high level of control over the activities of
the organization taken by the state. The theoretical
issues of changed rules of cash transactions are
considered, the differences, their advantages and
disadvantages are indicated. The examples of the
effects of changing the provision â„– 373-P on the
instruction â„– 3210-U on the tax burden of economic
entities are given. The article provides the main reasons
and moments that led to the changes in the rules of cash
transactions. The requirements relating to individual
entrepreneurs and small businesses that were abolished
are given. The general structure of the changes that
were made in the new instruction of Central Bank of
Russia â„–3210-U 2014 in comparison with the last
provision of the Central Bank of Russia â„– 373-P is
analyzed. The article describes the results of the
changes in the new instructions of the Central Bank of
Russia â„– 3210-U, which affected businesses, that
obtained remissions, which is very important for those
who work without employees
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity
The overall performance of the company is largely
determined by the efficiency of production processes
carried out by them. In this sense, the model
estimation of efficiency is one of working out in detail
of the model of the production process. Accuracy,
flexibility and sensitivity of the valuation models
depend strongly on the completeness of the accounting
features of the production model. In the literature,
examine various approaches to the assessment of
economic efficiency of production processes. Many of
them are characterized by localizing assessment in
relation to specific industries or areas of industrial
activity. The disadvantage of such approaches is their
poor tolerance to the valuation model in other local
areas, such as agriculture. To overcome this problem,
we propose to carry out the differentiation of the
components of the production process, based on the
classical approach, but allowing to take into account
the distinctive characteristics of agricultural
production. For agricultural enterprises are defined the
characteristics of the production process. The authors
proposed a generalized model that allows assessing
the efficiency of production processes in various areas
of industrial activity. In the proposed model there are
shown superimposed on the manufacturing process
constraints. To ensure the continuity of an estimation
of efficiency of production processes into the model
we have introduced components that transform the
characteristics of a production subsystem into the
characteristics of the economic subsystem
Moral risk is presented as actions of economic agents
to maximize their own utility at the expense of others
due to inequality of information and differences of
interests, manifested in changing the behavior of one
of the parties to the contract. The moral risks in the
banking activities are divided into two groups: the
moral risks within the Bank; the moral risks posed by
the external environment of the Bank. It is established
that in the case of inappropriate opportunistic behavior
of personnel who directly or indirectly violates the
terms of the contract, the Bank often does not have
monitoring capabilities. A list of typical methods of
dealing with moral risk arising from the activities of
the Bank was created. The article substantiates the role
of Bureau of credit history (BCH) as the organization
that performs the collection, processing, storage and
dissemination of information on credit histories of individual
citizens, such as information about the balance
of debt or credit lines, events of default on the
loan, history of payments, bankruptcy. A group was
proposed for specific methods of dealing with moral
risks - measures to neutralize the moral hazard related
to the activities of the staff. One of the most problematic
aspects associated with the moral risk of the Bank
is their assessment. In fact, in modern conditions the
banks are unable to assess the level of risk and threat
resulting from the actions of moral risk and, respectively,
the consequences of them
The article considers theoretical and methodological
bases of pedagogical axiology in the educational
environment of the Chuvash Republic. Three stages of
its formation are briefly indicated. Current challenges
in relation to universities are discussed from different
points of view. Conceptions of philosophy of
education as a theoretical and methodological
framework of the cognitive algorithm for foundation
and explanation of the essential features of the holistic
person are clarified. Propositions of pedagogical
axiology in the field of higher education are identified
and defined. Characteristics of elite education are
considered. It is stated that social and cultural potential
formed in the University space of the region is the
basis for predicting the social development taking into
account appropriate understanding of the personality
and his/her culture. It is shown that evaluation of the
evolution of education is possible together with
analysis of the discipline of philosophy in education.
Examples of the practical implementation of
pedagogical axiology elements in the educational
space of the Chuvash Republic are given and
systematized